federal_register: 2024-31372
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024-31372 | Classification of Digital Content Transactions and Cloud Transactions | Rule | This document contains final regulations modifying the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. These final regulations also provide rules for the classification of cloud transactions. These rules apply for purposes of the international provisions of the Internal Revenue Code and generally affect taxpayers engaging in transactions involving digital content or cloud transactions. | 2025-01-14 | 2025 | 1 | https://www.federalregister.gov/documents/2025/01/14/2024-31372/classification-of-digital-content-transactions-and-cloud-transactions | https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2024-31372.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations modifying the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. These final regulations also provide rules for the classification of... |